• 美国首届“‘一带一路’亚洲商务论坛”即将在堪萨斯州举办 2019-10-08
  • 久久为功,扎实推进生态宜居的美丽乡村建设 2019-10-02
  • 秦春成任桂林市代市长 周家斌辞去市长职务(图简历) 2019-10-02
  • 回复@看着就想笑:你这种伪高工就是计划经济的产物,在市场经济中必然被淘汰!你肯定不会喜欢市场经济。但淘汰你正是市场经济不可比拟的优势:任何人都别想跟着混! 2019-10-01
  • 【专题】书记、市长去哪儿 2019-09-24
  • 武警驻滇某部坚持以考促训 现场评判现场亮分 2019-09-23
  • 【纯黑攻略】《恶灵附身2》逃生再临p3 2019-09-21
  • 康师傅控股有限公司获第十二届人民企业社会责任奖年度扶贫奖 2019-09-20
  • 浙江省网络文明公益宣传创意作品展示 2019-09-20
  • 一切都是老板炒工人的鱿鱼 2019-09-17
  • 丰田致享直降1.3万元 少量现车欲购从速 2019-09-15
  • 电影人共聚“微博电影之夜” 张艺谋:如果不当导演就当守门员 2019-09-15
  • 中国三星获第十二届人民企业社会责任奖年度扶贫奖 2019-09-14
  • 巴川中学王苗:留守儿童长大了 2019-09-14
  • [微笑]建议你去学学边际理论!基本需求免费与高级需求收费并不矛盾,相反是更有利于保持社会的良性循环。 2019-09-10
  • 北京赛车pk10选号技巧:Skills Development Levy (sdl)

    What is SDL?

    北京赛车pk10技巧 www.zzff8.com SDL is a levy imposed to?encourage learning and development in South Africa and is determined by an employer's salary bill.

    The funds are to be used to develop and improve skills of employees.

    Who must pay SDL?

    SDL is due by employers who have been registered. You can register once for all different tax types using the client information system.

    Top Tip: Where an employer expects that the total salaries?will be more than R500 000?over the next 12 months, that employer becomes liable?to pay?SDL.

    What steps must the employer take?

    If an employer becomes liable, they need to register for SDL.

    The following employers are exempt from paying SDL—

    • Any public service employer in the national or provincial sphere of Government. (These employers must budget for an amount equal to the levies due for training and education of their employees).
    • Any national or provincial public entity, if 80% or more of its expenditure is paid directly or indirectly from funds voted by Parliament. (These employers must budget for an amount equal to the due? for training and education of their employees).
    • Any public benefit organisation (PBO), exempt from paying Income Tax in terms of Section 10(1) (cN) of the Income Tax Act No.58 of 1962, which only carries on certain welfare, humanitarian, health care, religion, belief or philosophy public benefit activities or only provides funds to a PBO and to whom a letter of exemption has been issued by the Tax Exemption Unit (TEU).
    • Any municipality to which a certificate of exemption is issued by the Minister of Labour.
    • Any employer whose total remuneration subject to SDL (leviable amount) paid/due to all its employees over the next 12 month period won’t exceed R500 000. If this is the reason for exemption, these types of employers are not required to register to pay SDL.

    How much do you need to pay?

    1% of the total amount paid in salaries to employees (including overtime payments, leave pay, bonuses, commissions and lump sum payments).

    The amounts deducted or withheld by the employer must be paid to SARS on a monthly basis, by completing the Monthly Employer Declaration (EMP201). The EMP201 is a payment declaration in which the employer declares the total payment together with the allocations for PAYE, SDL, UIF and/or Employment Tax Incentive (ETI).

    A unique Payment reference number (PRN) will be pre-populated on the EMP201, and will be used to link the actual payment with the relevant EMP201 payment declaration.

    How and when should it be paid?

    It must be paid within seven days after the end of the month during which the amount was deducted. If the last day for payment falls on a public holiday or weekend, the payment must be made on the last business day before the public holiday or weekend.
    ?
    The following payment methods are available:
    • eFiling
    • Electronic payments through the internet (EFT)
    • At a branch of one of the relevant approved banking institutions.?

    What happens to the SDL Levy?

    The levies are distributed via SETA.??

    Need help?

    To access this page in different languages click on the links below:

    Last Updated: 01/03/2017 1:14 PM     print this page ?
    SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
    FIND A PUBLICATION
    FIND A FORM
    FIND AN FAQ



  • 美国首届“‘一带一路’亚洲商务论坛”即将在堪萨斯州举办 2019-10-08
  • 久久为功,扎实推进生态宜居的美丽乡村建设 2019-10-02
  • 秦春成任桂林市代市长 周家斌辞去市长职务(图简历) 2019-10-02
  • 回复@看着就想笑:你这种伪高工就是计划经济的产物,在市场经济中必然被淘汰!你肯定不会喜欢市场经济。但淘汰你正是市场经济不可比拟的优势:任何人都别想跟着混! 2019-10-01
  • 【专题】书记、市长去哪儿 2019-09-24
  • 武警驻滇某部坚持以考促训 现场评判现场亮分 2019-09-23
  • 【纯黑攻略】《恶灵附身2》逃生再临p3 2019-09-21
  • 康师傅控股有限公司获第十二届人民企业社会责任奖年度扶贫奖 2019-09-20
  • 浙江省网络文明公益宣传创意作品展示 2019-09-20
  • 一切都是老板炒工人的鱿鱼 2019-09-17
  • 丰田致享直降1.3万元 少量现车欲购从速 2019-09-15
  • 电影人共聚“微博电影之夜” 张艺谋:如果不当导演就当守门员 2019-09-15
  • 中国三星获第十二届人民企业社会责任奖年度扶贫奖 2019-09-14
  • 巴川中学王苗:留守儿童长大了 2019-09-14
  • [微笑]建议你去学学边际理论!基本需求免费与高级需求收费并不矛盾,相反是更有利于保持社会的良性循环。 2019-09-10
  • 香港赛马会官方网大陆手机服务站 极速快乐十分稳赢计划 2017年全部3d开奖号 象棋24种基本杀法口诀 11选五走势图爱彩乐 1分赛车彩票骗局 捕鱼赢京东卡的游戏 2019篮球世界杯门票官网 恒大国际娱乐在线客服 制作彩票走势图 排列3和值跨度走势图带连线 广西快3遗漏表 千禧3d试机号分析汇总 中国福利彩票快三 青海11选5走势图和策略